**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


WASHINGTON,
      D.C. 20549


**FORM
      10-KSB/A**


ANNUAL
      REPORT PURSUANT TO SECTION 13 OR 15 (D) OF THE SECURITIES


EXCHANGE
      ACT OF 1934


for
      the
      Year Ended December 31, 2006


Commission
      file number 000-03052









**DIAPULSE
                  CORPORATION OF AMERICA**(Exact
                  name of registrant as specified on its
                  charter)
  Delaware
              
              13-5671991(State
                  or other jurisdiction of
                Incorporation
                  of organization
              
              (I.R.S.
                  Employer Identification number)475
                  Northern BlvdGreat
                  Neck, New York
              
              11021(Address
                  of principal offices)
              
              (Zip
                  Code)Registrant’s
                  telephone number including area code
              
              (516)-466-3030
  
 Securities
      registered pursuant to Section 12(b) of the Act:


**None**





Securities
      registered under Section 12 (g) of the Exchange Act:


**Common
      Stock, par value $0.025 per share**


(Title
      of
      Class)





Indicate
      by check mark whether the issuer (1) has filed all reports required to be
      filed by section 13 or 15 (d) of the Securities Exchange Act of 1934
      during the preceding 12 months, and (2) has been subject to such filing
      requirements for the past 90 days.




Yes x    Noo




Check
      if
      there is no disclosure of delinquent filers in response to Item 405 of
      regulations S-B contained in this form, and no disclosure will be contained,
      to
      the best of Registrant’s knowledge, in definitive proxy or information
      statements incorporated by reference in Part III of this form 10-KSB or any
      amendment to this form 10-KSB: x





Aggregate
      market value of the voting stock held by non-affiliates of the registrant,
      based
      upon the average of the bid and the ask prices of the common stock
      on March 31, 2007, as reported by an independent market maker:
      $2,020,650




Number
      of
      shares of common stock as of December 31, 2006: 3,962,058.





**DOCUMENTS
      INCORPORATED BY REFERENCE**


**NONE**









**Explanatory
      Note**




This
      Form 10-KSB/A only amends and restates the Item 8A in the
      Form 10-KSB for the fiscal year ended December 31, 2006 that was filed
      with the SEC on May 14, 2007 (“Original Filing”), and no other information
      in the Original Filing is amended hereby.  As
      set forth in Rule 12b-15 under the Securities Exchange Act of 1934, as
      amended, the Form 10-KSB/A only contains the item being amended and current
      dated certifications from the individual serving as Principal Executive and
      Principal Financial Officer. We have not updated the information contained
      herein for events occurring subsequent to the date of the Original
      Filing.




**ITEM
                8a.**
            **Controls
                and Procedures**





Disclosure
      Controls and Procedures





As
      of the
      end of the period covered by this Annual Report, we carried out an evaluation,
      under the supervision and with the participation of the individual who serves
      as
      our Chief Executive Officer and Principal Financial Officer, of the
      effectiveness of our disclosure controls and procedures. Based on this
      evaluation, our Chief Executive and Principal Financial Officer concluded that
      information required to be disclosed is recorded, processed, summarized and
      reported within the time periods specified in the SEC’s rules
      and forms
      and is accumulated and communicated to management, including our Chief Executive
      and Principal Financial Officer, to allow for timely decisions regarding
      required disclosure of information required to be included in our periodic
      SEC
      reports. Our disclosure controls and procedures are designed to provide
      reasonable assurance of achieving their objectives and our Chief Executive
      and
      Principal Financial Officer has concluded that these disclosure controls and
      procedures are effective to a reasonable assurance level of achieving such
      objectives. However, the design of any system of controls is based in part
      upon
      certain assumptions about the likelihood of future events, and there can be
      no
      assurance that any design will succeed in achieving its stated goals under
      all
      potential future conditions, regardless of how remote.





Internal
      Control Over Financial Reporting





There
      were no changes in the Company’s internal
      controls in the last fiscal quarter that has materially affected or is
      reasonably likely to materially affect the Company’s internal
      control
      over financial reporting.





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**SIGNATURES**





Pursuant
      to the requirements of Section 13 or 15 (d) of the Securities Exchange Act
      of
      1934, the Registrant has duly caused this amended report to be signed on its
      behalf by the undersigned, thereunto duly authorized.




DIAPULSE
              CORPORATION OF AMERICARegistrantBy:
            /s/ David
              M. RossDavid
                M. Ross - President(Chief
                Executive Officer and
              Principal
                Financial Officer)Date:
              September 27, 2007




In
      accordance with the Securities Exchange Act, this amended Report has been signed
      below by the following persons on behalf of the Registrant in the capacities
      and
      on the dates indicated.




Name
              and Capacity
            
            Date/s/ David
              M. RossName:
              David M. Ross
            
            September
              27, 2007Title:  
              President, Director andChairman
                of the Board(Chief
                Executive Officer andPrincipal
                Financial Officer)




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